Apache County
Apache County - APA (Region Code)
| Business Class Codes | Taxable Activities | State & County Rate | Accounting Credit Rate(State Tax Only) | Program Cities In Apache County | |
|---|---|---|---|---|---|
| 002 | Mining - Non Metal | 3.437% | 0.031% | ||
| EAGAR (F) | |||||
| 004 | Utilities | 6.10% | 0.056% | ST. JOHNS (F) | |
| 005 | Communications | 6.10% | 0.056% | ||
| 006 | Transporting | 6.10% | 0.056% | ||
| 007 | Private (Rail) Car | 6.10% | 0.056% | ||
| 008 | Pipeline | 6.10% | 0.056% | ||
| 009 | Publication | 6.10% | 0.056% | ||
| 010 | Job Printing | 6.10% | 0.056% | ||
| 011 | Restaurants & Bars | 6.10% | 0.056% | ||
| 012 | Amusement | 6.10% | 0.056% | ||
| 013 | Commercial Lease | 0.00% | 0.00% | ||
| 014 | Personal Property Rental | 6.10% | 0.056% | ||
| 015 | Contracting - Prime (a) | 6.10% | 0.056% | ||
| 017 | Retail | 6.10% | 0.056% | ||
| 019 | Severance - Metalliferous Mining | 2.50% | 0.025% | ||
| 023 | Recreational Vehicle Surcharge (f) | $0 | N/A | ||
| 025 | Transient Lodging (b) | 6.05% | 0.055% | ||
| 026 | Use Tax - Utilities | 5.60% | N/A | ||
| 029 | Use Tax Purchases | 5.60% | N/A | ||
| 030 | Use Tax From Inventory | 5.60% | N/A | ||
| 033 | Telecommunications Devices | 1.10% | N/A | ||
| 041 | Municipal Water (c) - Region Code SWD | 0.65 | N/A | ||
| 049 | Jet Fuel Tax (d) | 3.355 | N/A | ||
| 051 | Jet Fuel Use Tax (d) | 3.05 | N/A | ||
| 053/055 | Rental Car Surcharge (e)(g) | N/A | N/A | ||
| 056 | Jet Fuel Tax > 10 Mil Gallons (d) | 0 | N/A | ||
| 129 | Use Tax Direct Payments (h) | 5.60% | N/A | ||
| 153 | Rental Car Surcharge - Stadium (g) | N/A | N/A | ||
| 315 | MRRA AMOUNT | 6.10% | N/A | ||
| 911 | 911 Telecommunications (i) | 0.20 (20 cents) | |||
| 912 | E911 Prepaid Wireless | 0.80% | N/A |
FOOTNOTE
(a) Reduced county rates may apply to preexisting contracts without pass through clauses. For information on these, contact: Transaction Privilege Tax Audit - 1600 W Monroe, Phoenix AZ 85007.
(b) Unincorporated areas of Pima County add 2%(6% effective January 1, 2006). .
(c) Rate is cents per 1,000 gallons of water. The tax on 100,000 gallons is thus $.65.
(d) Rate is cents per gallon.
(e) Class 53 is for Maricopa filers and Class 55 is for Pima filers.
(f) Rate is $0.50 per day on each lease or rent of a parking space for recreational vehicles.
(g) The Maricopa County Rental Car Surcharge is the greater of $2.50 or 3.25% of the gross income of each contract. Report $2.50/contract in Class 053. Report the remainder in Class 153.
(h) For use by direct pay permit holders only.
(i) Monthly rate per activated service.
Region Codes for Indian Reservations
Taxable activity occurring on an Indian Reservation must be reported separately. The following Tribal region codes should be used in place of county codes for all business activity occurring on an Arizona Indian Reservation. Activity will continue to be reported by TPT class.
For example, if your business has activity on the Navajo reservation in Apache County, and it has taxable retail transactions, that activity should be listed on the TPT-1 return in APM 017 instead of APA 017. All transactions not located on an Arizona Indian Reservation should continue to be filed under the specific county code
| Reservation | Code |
|---|---|
| Navajo | APM |
| White Mountain Apache | APD |